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TMI Blog1964 (8) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... kins. In accordance with the law then in force as laid down by this High Court, it required a licence before a dealer could be assessed to turnover in hides and skins. The dealer, however, did not have a licence since he did not pay the required amount of licence fee but had only paid a part of it. He was found to have a nil turnover, and the assessment file contains a note that the order of nil t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e expressed our view that an order of assessment even if it is for a nil turnover, and therefore, with no liability to pay sales tax, still requires to be communicated to the assessee in order to have a binding effect on him. In particular, we had to decide in that case, whether the Deputy Commissioner, acting under the power conferred in section 32(2)(a) of the Madras General Sales Tax Act, 1959, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the note made on the file, "despatched", is not sufficient to show that the order was duly communicated to the assessee. At the time when the nil assessment order in this case was passed under rule 28 of the General Sales Tax Rules, framed under the provisions of the 1939 Act, four alternative methods for effecting service were provided for, viz., (a) by giving or tendering to the dealer or his a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence of the registered postal acknowledgment of the addressee, or if it is sent by R.P. without acknowledgment due, at least an acknowledgment of the post office of the receipt of the cover, will be necessary to show that the method of despatch by registered post was in fact adopted, in this case. That there was no despatch at all, could also be inferred from the circumstance that though the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied to this case. But, in the present case as mentioned above, the word "despatched" is by itself not sufficient to show which one of the methods of service prescribed by the rules was adopted. Since one cannot conclude from the mere use of the word "despatched", that service by registered post was the method of service resorted to, one cannot apply any such presumption, about the due performance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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